"An employer who inadvertently failed to report a full-time employee would incur a $100 penalty. If the employer also inadvertently failed to provide a statement to that employee, it would incur an additional $100 penalty. If such failures were intentional, the employer's penalty would be $250 per failure ($500 total). Assuming similar violations occurred with respect to other full-time employees, the maximum combined penalty for both violations would be $3,000,000."